Micjo Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Micjo Consulting
Largest movements
- Cash +€91,170
up €91,170 (+181%), from €50,424 to €141,593
mainly Net result for the year (+€82,394) and Tax, wage and social debts (+€6,216)
- Receivables within one year -€3,872
down €3,872 (-25.5%), from €15,162 to €11,290
of which Trade receivables: -€3,872
- Profit (loss) carried forward +€82,394
up €82,394 (+147%), from €56,153 to €138,547
- Tax, wage and social debts +€6,216
up €6,216 (+92.2%), from €6,742 to €12,958
of which Taxes: +€4,516
- Gross operating margin +€33,928
up €33,928 (+46.0%), from €73,705 to €107,633
- Taxes +€7,323
up €7,323 (+49.9%), from €14,680 to €22,003
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,652 | €155,393 | +€88,741 | +133% |
| Fixed assets | 21/28 | - | €1,431 | +€1,431 | |
| Tangible fixed assets | 22/27 | - | €1,431 | +€1,431 | |
| Plant, machinery and equipment | 23 | - | €1,431 | +€1,431 | |
| Current assets | 29/58 | €66,652 | €153,963 | +€87,310 | +131% |
| Amounts receivable within one year | 40/41 | €15,162 | €11,290 | -€3,872 | -25.5% |
| Trade receivables | 40 | €12,342 | €8,470 | -€3,872 | -31.4% |
| Other amounts receivable | 41 | €2,820 | €2,820 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,424 | €141,593 | +€91,170 | +181% |
| Deferred charges and accrued income | 490/1 | €1,067 | €1,080 | +€13 | +1.2% |
| Total equity and liabilities | 10/49 | €66,652 | €155,393 | +€88,741 | +133% |
| Equity | 10/15 | €58,653 | €141,047 | +€82,394 | +140% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,153 | €138,547 | +€82,394 | +147% |
| Amounts payable | 17/49 | €7,999 | €14,347 | +€6,347 | +79.4% |
| Amounts payable within one year | 42/48 | €7,992 | €14,020 | +€6,028 | +75.4% |
| Trade debts | 44 | €1,243 | €1,045 | -€197 | -15.9% |
| Suppliers | 440/4 | €1,243 | €1,045 | -€197 | -15.9% |
| Taxes, remuneration and social security | 45 | €6,742 | €12,958 | +€6,216 | +92.2% |
| Taxes | 450/3 | €6,742 | €11,258 | +€4,516 | +67.0% |
| Remuneration and social security | 454/9 | - | €1,700 | +€1,700 | |
| Other amounts payable | 47/48 | €7 | €16 | +€10 | +150% |
| Accrued charges and deferred income | 492/3 | €7 | €327 | +€319 | +4,273% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €362 | +€362 | |
| Other operating charges | 640/8 | €106 | €0 | -€106 | -100% |
| Gross operating margin | 9900 | €73,705 | €107,633 | +€33,928 | +46.0% |
| Operating profit (loss) | 9901 | €73,600 | €107,271 | +€33,671 | +45.7% |
| Financial charges | 65/66B | €1,888 | €2,874 | +€986 | +52.2% |
| Recurring financial charges | 65 | €1,888 | €2,874 | +€986 | +52.2% |
| Profit (loss) for the period before taxes | 9903 | €71,712 | €104,397 | +€32,685 | +45.6% |
| Income taxes | 67/77 | €14,680 | €22,003 | +€7,323 | +49.9% |
| Profit (loss) for the period | 9904 | €57,032 | €82,394 | +€25,362 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €57,032 | €82,394 | +€25,362 | +44.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.